NRI status and tax

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This discussion clarifies the tax residency status for an Indian student who moved to the UK for studies in FY 23-24. Despite spending 160 days in India, they are considered a Resident Indian due to their presence in previous years. The query also addresses the taxability of their part-time UK earnings in India and the potential for claiming credits for taxes paid in the UK.

Satish Mehra

Satish Mehra (Querist)

25 July 2024 An Indian citizen (student) was in India till 8 Sep ~ 160 days in India. (never been out of India before)
And then left to UK for studies and haven't came back to India in the FY 23-24.
1- What is the status of the assessee (Resident, RNOR or NRI)?
2- He started a part time job with studies from Oct 2023 and received some money in his UK bank account. Is this amount taxable in India?
*The Assessee does not have any income from India except Rs. 21,000 interest received on FD.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)

26 July 2024 1. He is Resident Indian
2. Taxable in India. Can get rebate for any tax paid in UK.

Satish Mehra

Satish Mehra (Querist)

26 July 2024 As he remained in India for less than 180 days (only for 160 days)..
Does this fact affect his residential status

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)

26 July 2024 He is resident, as he remained in India for more than 365 days in preceding Four years.
Sec 6 IT act...
Second Criteria – 60 days or more in that Previous Year AND 365 days or more in Preceding 4 years.

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